2015 Connecticut General Statutes
Title 12 - Taxation
Chapter 208b - Taxation of Interest on Certain Obligations of the State of Connecticut
Section 12-242ss - Extension of time to grant refunds in certain cases.
Notwithstanding the provisions of section 12-225, the Commissioner of Revenue Services may grant or deny any pending or future claim for refund of corporation business tax that is based on the assertion that interest received on stock or obligations of the United States should not be included in gross income for the purposes of corporation business tax for any income year within three hundred sixty-five days of the receipt of such claim for refund.
(P.A. 95-2, S. 16, 37.)
History: P.A. 95-2 effective March 8, 1995.
Disclaimer: These codes may not be the most recent version. Connecticut may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
